https://journal.lppmpelitabangsa.id/index.php/jespb <p><strong>JESPB: Jurnal Ekonomi Syariah Pelita Bangsa</strong> adalah salah satu jurnal yang diterbitkan oleh Program Studi Ekonomi Syariah Universitas Pelita Bangsa berkolaborasi dengan APSEII (Asosiasi Program Studi Ekonomi Islam Indonesia). Jurnal Ekonomi Syariah Pelita Bangsa mengkaji berbagai hal yang berkaitan dengan Ilmu Ekonomi Syariah, terbit enam bulanan (dua kali setahun) yaitu setiap bulan April dan Oktober.</p> DPPM Universitas Pelita Bangsa en-US Jurnal Ekonomi Syariah Pelita Bangsa 2528-0244 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3198 This study aims to analyze the role of halal certification in reducing information asymmetry, shaping consumer behavior, and influencing market structure from the perspective of Islamic economics. The research employs a qualitative methodology based on a conceptual-analytical literature review. Data were gathered from scholarly journal articles, reference books, and relevant prior research, with a literature search conducted via Google Scholar in March 2026. The literature was analyzed using a descriptive-qualitative approach through narrative synthesis to identify the relationships between the informational function of halal certification, consumer decision-making, market competition dynamics, and Islamic economic principles. The findings indicate that halal certification serves as a credible information signal, mitigating information asymmetry and consumer uncertainty. Furthermore, such certification strengthens consumer preferences and trust in halal products, while fostering product differentiation and shaping market competition and barriers to entry. However, the associated costs and compliance requirements may impose a burden on micro and small enterprises. Idzan Ihdil Mar'i Dodi Sunanto Sri Rokhlinasari Alvien Septian Haerisma Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-21 2026-10-21 11 02 260 275 10.37366/jespb.v11i02.3198 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3218 This study examines how the payment rescheduling policy is implemented and how effective it is in addressing non-performing financing in murabahah contracts at Bank Aman Syariah. Using a qualitative approach with a field research method, data were gathered through interviews, observations, and documentation. The findings indicate that the rescheduling process involves several key stages, starting from identifying problematic financing, assessing the customer’s financial condition, obtaining approval, and finally preparing an addendum to the contract. This policy is generally provided to customers who are facing temporary financial difficulties but still demonstrate promising business potential. In terms of effectiveness, rescheduling has proven to be quite helpful in allowing customers to fulfill their payment obligations while also contributing to the reduction of non-performing financing levels. Sintawati Muhammad Afifuddin Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-22 2026-10-22 11 02 271 281 10.37366/jespb.v11i02.3218 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3252 This study aims to analyze the integration of blockchain technology in improving the transparency of zakat management from the perspective of maqashid sharia. This research employed a qualitative approach using a descriptive-analytical method through library research and a conceptual approach. The data were collected from various secondary sources, including journal articles, scientific books, zakat institution reports, and related regulations published between 2021 and 2026. The results show that blockchain technology is capable of improving transparency, accountability, and efficiency in zakat management through a decentralized, permanent, and immutable digital recording system. The implementation of smart contracts enables zakat distribution to be conducted automatically, accurately, and monitored in real time by muzakki. From the maqashid sharia perspective, blockchain implementation is aligned with the principles of wealth protection, justice, trustworthiness, and public benefit, as it minimizes the risk of fund misuse and strengthens public trust in zakat management institutions. Sandi Andika Naylasta Azzahro Sheera Febriana Nurfatimah Az-Zahra Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-22 2026-10-22 11 02 282 292 10.37366/jespb.v11i02.3252 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3269 This study aims to analyze the influence of perceived usefulness and ease of use on the intention to use Byond by BSI, with trust as a mediating variable. A total of 97 students were selected as respondents using a purposive sampling technique. The research approach is quantitative with a causal associative design. Data were collected through questionnaires and analyzed using the PLS-SEM method, with evaluation of the outer and inner models including direct and indirect effects, as well as the coefficient of determination (R²). The results show that ease of use has a significant effect on trust and intention to use, while perceived usefulness has no significant effect on interest. Trust has a significant effect on interest and is able to mediate the effect of ease of use, but does not mediate the effect of perceived usefulness on interest. Meanwhile, perceived usefulness needs to be strengthened by increasing understanding of the service's benefits. Indah Raissa Qur’ani Kusnul Ciptanila Yuni Kusuma Imam Sopingi Peni Haryanti Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-22 2026-10-22 11 02 293 306 10.37366/jespb.v11i02.3269 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3270 This article critically examines the existence of natural resources from the perspective of Islamic economics by challenging the modern economic paradigm that assumes natural resources are limited while human needs are unlimited. Using a qualitative approach with a critical–normative literature review design, this study analyzes classical and contemporary economic theories, empirical findings, and Islamic normative sources, including the Qur’an, Hadith, and authoritative tafsir literature. The findings indicate that the scarcity paradigm is not absolute, as the existence of natural resources is dynamic and continuously transformed through technological development, innovation, and human management. Empirical evidence further shows that environmental and economic crises are more closely related to unequal distribution, institutional failure, and excessive human behavior than to the absolute depletion of resources. From the Islamic economics perspective, natural resources are viewed as a divine trust (amanah) provided sufficiently for human welfare, while human consumption is normatively restricted by ethical and moral principles. This study concludes that the primary problem lies not in resource existence, but in flawed economic systems, unjust governance, and uncontrolled consumption behavior. Ahmad Lutfi Miftahul Jannah Rizal Fahlefi Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-22 2026-10-22 11 02 307 319 10.37366/jespb.v11i02.3270 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3275 This study aims to analyze the performance measurement of Badan Amil Zakat Nasional using the Maslahah Scorecard approach. The research employed a mixed-method field research design combining qualitative and quantitative methods. Data were collected through observation, interviews, documentation, and questionnaires involving the leaders and staff of BAZNAS Bone Regency. The findings show that the elements of maslahah implemented by the institution include worship orientation, internal processes, workforce, learning, wealth, customers, entrepreneurship, and synergy. These orientations reflect the implementation of Maqashid Sharia principles in zakat management. The process performance score reached 0.846, while the outcome performance score reached 0.811, both categorized as fairly good. The Maslahah Scorecard approach is considered effective in measuring organizational performance comprehensively because it evaluates not only financial aspects but also spiritual, social, moral, and sustainability dimensions in accordance with Islamic values and organizational objectives. Novi Puspitasari Friana Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-22 2026-10-22 11 02 320 333 10.37366/jespb.v11i02.3275 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3280 This study examines the implementation of productive zakat management through the Container Canteen Program of Dompet Dhuafa at Sunan Kudus Islamic University (UIN Sunan Kudus). Using a descriptive qualitative approach with a field research method, data were collected through observation, interviews, and documentation involving six informants. The results show that the implementation of the program effectively applies the POAC (Planning, Organizing, Actuating, Controlling) management functions. The challenges encountered include business competition, time management, differences in participants’ characteristics, and fluctuations in raw material prices. The impacts experienced by students include economic aspects (an average additional income of IDR 800,000 per month), social aspects (teamwork and expanded networks), psychological aspects (independence and self-confidence), as well as improved skills and work readiness. Nur Sholikhin Suparwi Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-22 2026-10-22 11 02 334 341 10.37366/jespb.v11i02.3280 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3283 This research investigates how halal awareness and FOMO influence purchase decisions and customer satisfaction regarding halal cosmetic products among students at Hasyim Asy’ari University (Unhasy). This study employs a quantitative approach using a survey method involving 101 respondents selected via purposive sampling, drawn from the active student population of Unhasy from the 2022–2025 cohorts. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0 software. Findings reveal that halal awareness exerts a significant positive effect on both purchase decisions and customer satisfaction; FOMO demonstrates a significant yet negative effect on purchase decisions; and purchase decisions significantly shape customer satisfaction. These outcomes are expected to provide practical guidance for manufacturers, marketers, and halal certification institutions in developing more targeted marketing approaches. Susi Noviana Imam Sopingi Athi’ Hidayati Peni Haryanti Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-22 2026-10-22 11 02 342 355 10.37366/jespb.v11i02.3283 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3437 This study examines the concept of Green Economy from the perspectives of the Qur'an and Hadith by reconstructing its normative foundations within the framework of Islamic teachings. Using a qualitative library research approach combined with thematic content analysis, the study analyzes relevant Qur'anic verses, authentic Hadith, classical and contemporary tafsir, and previous scholarly works on environmental sustainability. The findings reveal that the Islamic concept of Green Economy is founded upon the principles of tawḥīd, khalīfah (stewardship), amānah (trust), mīzān (balance), prohibition of isrāf (wastefulness), prevention of fasād (environmental degradation), and iḥyā’ al-mawāt (revitalization of unused land). This study contributes to the development of an Islamic Green Economy framework that supports sustainable development through a balanced integration of ecological responsibility, economic justice, and spiritual values. Nur Nugrahani Setiawati Aunur Rofiq Ilfi Nur Diana Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-23 2026-10-23 11 02 356 369 10.37366/jespb.v11i02.3437 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3290 This study aims to analyze consumer perceptions regarding the use of halal-certified textile chemical auxiliaries at CV. Jaya Abadi Bersama in Bandung Regency. The research employs a qualitative approach using a descriptive method. Data were collected through observation, in-depth interviews, and documentation involving seven consumers who use these textile chemical auxiliary products. The findings indicate that consumers interpret halal certification in various ways: as a guarantee of halal status rooted in religious values, as a form of administrative compliance, and as an effort to enhance product quality. The study concludes that halal certification for textile chemical auxiliaries holds strategic value—both religiously and commercially—though its implementation remains situational, depending on the specific needs of the consumers. Raihan Zhorif Ramdani ⁠Nelis Jamjam Munawaroh Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-23 2026-10-23 11 02 370 376 10.37366/jespb.v11i02.3290 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3301 This study aims to analyze the impulsive buying behavior of Islamic Economics students in Jember Regency and identify the forms of Digital Israf emerging in their digital consumption activities. This research employed a qualitative phenomenological approach involving 24 students selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation and analyzed through data reduction, data display, and conclusion drawing. The findings reveal that impulsive buying behavior is influenced by digital promotions, transaction convenience, application usage intensity, and Fear of Missing Out. The forms of Digital Israf identified include purchasing beyond essential needs, prioritizing desires over necessities, limited consideration before transactions, and post-purchase reflection. These findings highlight the importance of self-control, financial awareness, and moderation in digital consumption activities in accordance with Islamic economic values. Tarisa Luky Lestari Miftahul Hasanah Dhofir Catur Bashori Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-23 2026-10-23 11 02 377 390 10.37366/jespb.v11i02.3301 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3311 The rapid growth of digital platforms has transformed the business models of micro, small, and medium enterprises (MSMEs), while simultaneously raising new challenges for Shariah compliance in daily transactions. This study aims to provide a critical diagnostic analysis of the gap between fiqh muamalah principles and contemporary digital MSME practices. This research employs a qualitative descriptive approach using semi-structured interviews, digital transaction observations, and documentation involving MSME actors and consumers. Shariah compliance is operationalised into four analytical dimensions: contract validity, transaction transparency, payment structure, and market behaviour ethics. The findings indicate that although MSME actors generally possess normative awareness of Islamic business values, Shariah compliance has not been systematically integrated into operational practices. Digital contracts tend to be implicit, product information transparency remains limited, and reliance on conventional digital payment instruments creates structural risks of riba. In addition, competitive pressure in digital markets encourages pragmatic marketing practices that potentially deviate from Islamic business ethics. This study contributes by offering a conceptual diagnostic framework to critically map the structural gaps between fiqh muamalah principles and contemporary digital MSME practices. Ubaidillah Minati Maulida Hanik Rosyidah Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-23 2026-10-23 11 02 391 398 10.37366/jespb.v11i02.3311 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3387 This study aims to analyze Islamic banks’ digital communication strategies for improving Generation Z’s Islamic financial literacy and to understand how social media users interpret educational content delivered through digital platforms. The study employs a qualitative approach with thematic analysis to explore participants’ experiences and interpretations of the phenomenon under investigation. Data were collected through semi-structured interviews, digital observation, and documentation from 15 Generation Z informants aged 18–25 who reside in Bekasi Regency and actively access Islamic banks’ social media content. Informants were selected using purposive sampling. Data analysis was conducted using a thematic analysis approach through a process of coding, theme grouping, and interpretation of meaning. Enur Hotimah Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-23 2026-10-23 11 02 399 411 10.37366/jespb.v11i02.3387 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3445 The growing environmental crisis, resource depletion, and increasing waste generation have positioned the Circular Economy (CE) as a key strategy for achieving sustainable development. However, the existing CE framework is predominantly developed from economic and environmental perspectives, with limited attention to its ethical and spiritual dimensions. This study aims to reconstruct the concept of Islamic Circular Economy (ICE) by developing a transformative framework grounded in the Qur'an and Hadith to address conceptual controversies and strengthen the theoretical foundation of sustainable development. A qualitative approach was employed using library research combined with qualitative content analysis and thematic analysis. Data were collected from the Qur'an, authentic Hadith, and scholarly publications publications indexed in Scopus and Google Scholar on Circular Economy, Islamic Economics, and Sustainable Development published between 2015 and 2026. The findings reveal three major themes. First, the Qur'an and Hadith provide the epistemological foundation for Islamic Circular Economy through the principles of tawhid, khalifah, amanah, mizan, and islah. Second, these Islamic principles are conceptually aligned with the core practices of Circular Economy, including resource efficiency, waste reduction, regeneration, and environmental stewardship. Third, the proposed framework integrates theological, ethical, economic, social, and environmental dimensions into a comprehensive model that addresses conceptual fragmentation in previous studies. This study contributes a novel conceptual framework that positions Islamic Circular Economy as an independent paradigm for achieving sustainable development based on Islamic values. Nur Nugrahani Setiawati Khusnudin Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-24 2026-10-24 11 02 412 425 10.37366/jespb.v11i02.3445 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3532 The growing halal food industry faces the dual operational challenge of improving production efficiency while minimizing resource waste without compromising halal integrity. Although previous studies have addressed halal production, operational efficiency, waste reduction, sustainability, and Islamic economic principles, these research streams remain fragmented, particularly at the production-operations level. This study systematically reviews the literature on operational efficiency and waste reduction in halal food production and examines their integration through an Islamic Operations Management (IOM) perspective. Following the PRISMA 2020 guidelines, publications indexed in Dimensions from 2014 to September 2026 were identified using four complementary search sets. The search yielded 86 records; after removing 12 duplicates, 74 records were screened, 33 reports were sought for retrieval, 31 were assessed for eligibility, and 10 studies were included in the final qualitative synthesis. The findings indicate that operational efficiency is multidimensional, encompassing process efficiency, productivity, cost, capacity, yield, resource utilization, and sustainable performance. Waste-reduction practices follow a progressive pathway of prevent/avoid, reduce, recover/recycle, and valorise, while halal integrity establishes operational boundaries for these improvements. A key conceptual finding is that operational waste and isrāf are related but not equivalent: operational waste represents technically measurable inefficiency, whereas isrāf provides a normative criterion for evaluating excessive or inappropriate resource utilization; their intersection lies in responsible resource use. Based on the cross-study synthesis, this review proposes the Islamic Sustainable Halal Operations Framework (ISHOF), integrating Islamic normative foundations, halal–tayyib operational governance, production operations, operational efficiency and waste minimization, and sustainable performance and maslahah-oriented outcomes. ISHOF positions Islamic principles as normative guidance for the objectives and boundaries of operational improvement rather than as substitutes for established operations-management tools. The framework provides a conceptual foundation for future empirical research on efficient, low-waste, and responsible halal food production. Supriyanto Isfandayani Muhammad Cholid Abdurrohman Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-24 2026-10-24 11 02 426 444 10.37366/jespb.v11i02.3532 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3444 This study was carried out to determine whether religiosity, education, and online media influence the interest of the Muslim community in Martubung Village in participating in cash waqf. The research involved 155 respondents, and the data were obtained through questionnaires distributed to the participants. The collected data were then analyzed using multiple linear regression with the assistance of SPSS version 25. The findings show that religiosity has a positive and significant effect on the community's interest in cash waqf, as indicated by a significance value of 0.014. On the other hand, education was found to have no significant influence on cash waqf interest because the significance value reached 0.419, which exceeds the accepted threshold. In contrast, online media was proven to positively affect people's interest in cash waqf, with a significance value of 0.000. Moreover, when examined simultaneously, religiosity, education, and online media together significantly influence the interest of the Muslim community in Martubung Village, Medan Labuhan District, to participate in cash waqf, as reflected by the overall significance value of 0.000. Ellsa Assari Marlya Fatira AK Muhammad Zuhirsyan Hubbul Wathan Nuraini Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-25 2026-10-25 11 02 445 459 10.37366/jespb.v11i02.3444 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3524 This study aims to analyze the influence of religiosity and halal literacy on purchasing decisions of halal cosmetic products among Muslim Generation Z in Menganti District. This study uses a quantitative approach with an associative method. The sample consisted of 98 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 27. The results showed that, partially, religiosity had a positive and significant effect on purchasing decisions (sig. 0.015; regression coefficient 0.273), while halal literacy also had a positive and significant effect (sig. 0.000; regression coefficient 0.514). Simultaneously, religiosity and halal literacy had a positive and significant effect on purchasing decisions (sig. 0.000). The coefficient of determination of 0.445 indicates that 44.5% of the variation in purchasing decisions can be explained by religiosity and halal literacy, while the remaining 55.5% is explained by factors outside the model. These findings indicate that religiosity and halal literacy play a role in shaping halal cosmetic purchasing decisions among Muslim Generation Z. Sofia Masulah Kholisudin Taufik Kurohman Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-26 2026-10-26 11 02 460 471 10.37366/jespb.v11i02.3524 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3558 This study aims to analyze the condition of Islamic financing literacy among Generation Z halal-industry MSME actors and its role in business growth, as well as to formulate strategies for strengthening it. The study employs a qualitative descriptive library research method, with secondary data drawn from national academic journal articles, official reports of the Financial Services Authority (OJK), and regulations related to MSMEs and Islamic banking, analyzed through data reduction, data display, and conclusion drawing. The findings show that Indonesia's national sharia financial literacy index reached only 39.11 percent in 2024 and 43.42 percent in 2025, with young people including Generation Z still understanding sharia financial products mainly through labeling and religiosity rather than the technical mechanisms of contracts and financing. Chandra Rofi'i Sirajul Arifin Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-26 2026-10-26 11 02 472 487 10.37366/jespb.v11i02.3558 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3560 This study employs a qualitative descriptive methodology. Data were collected through online interviews conducted via WhatsApp. Eight respondents who were Muslim consumers were selected using purposive sampling. In addition to interviews, the researchers collected supplementary written information. The collected data were analyzed using the Miles and Huberman method, which consists of several stages, including data reduction, data display, and conclusion drawing. The findings indicate that consumers do not always perceive products without halal labels as problematic. Instead, they consider six different approaches when making purchasing decisions: trusting the company or seller, independently examining the safety of ingredients, considering opinions from friends and neighbors, paying attention to the circumstances at the time of purchase, carefully following religious guidance, and considering various factors such as price, taste, and product cleanliness. These six patterns work together and mutually reinforce one another, helping consumers make purchasing decisions based on specific circumstances rather than relying solely on two clear-cut choices. The study demonstrates that when an official halal label is absent, Muslim consumers seek alternative ways to ensure that a product is halal, which has important implications for understanding Muslim consumer considerations in purchasing decisions. Briliani Rizkitasari Sirajul Arifin Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-28 2026-10-28 11 02 488 499 10.37366/jespb.v11i02.3560 https://journal.lppmpelitabangsa.id/index.php/jespb/article/view/3565 The implementation of good corporate governance (GCG) is increasingly essential for service-oriented companies, particularly Hajj and Umrah travel agencies, as their activities depend heavily on public trust and involve significant religious values. This research seeks to analyze the application of good corporate governance principles at PT Sutra Tour Hidayah and evaluate their relevance to the values of maqashid syariah. A qualitative case study design was employed, in which data were gathered through observation, in-depth interviews, and documentation, and subsequently validated through data triangulation. The findings reveal that PT Sutra Tour Hidayah has generally applied the five principles of good corporate governance, namely transparency, accountability, responsibility, independence, and fairness, relatively well. These principles are associated with the five objectives of maqashid syariah, encompassing the protection of religion, life, intellect, lineage, and wealth. However, accountability remains less than fully effective because the company has not established a formal audit committee or dedicated risk management function. Rista Anindya Wiliyanti Febry Fabian Susanto Ajeng Tita Nawangsari Copyright (c) 2026 Jurnal Ekonomi Syariah Pelita Bangsa 2026-10-29 2026-10-29 11 02 500 516 10.37366/jespb.v11i02.3565